PMG for BNY Mellon Reports By Nina Trentmann The U.K.'s Financial Reporting Council levied a total of E3.05 million ($6.1 million) in fines against KPMG LLP and one of its partners for failings related to regulatory reports the firm created and submitted on behalf of Bank of New York Mellon Corp. entitie

gits of your SSN. If you have any questions, please do not hesitate to contact us directly. Thanks, Anthony Anthony J. Cuti II. CPA Tax Manager KPMG LLP 4 Becker Farm Road Roseland. NJ 07068 Visit us on the web at EFTA00361374 Any advice in this communication is limited to the conclusions specif

PROFESSIONAL EXPERIENCE KPMG LLP New York, NY Manager, Management Consulting — CIO Advisory July 2009 - present • Currently engaged as the Project Management and Quality Assuran

ial reporting as of December 31, 2015, have been incorporated by reference herein and in the registration statement in reliance upon the reports of KPMG LLP, independent registered public accounting firm, incorporated by reference herein and upon the authority of said firm as experts in accounting and au

2013 and 2014. and for each of the years in the three year period ended December 31, 2014, have been included herein in reliance upon the report of KPMG LLP, independent registered public accounting firm, appearing elsewhere herein, and upon the authority of said firm as experts in accounting and auditin

flows for each of the years in the three-year period ended December 31, 2014. in conformity with U.S. generally accepted accounting principles. /s/ KPMG LLP San Francisco, California March 27, 2015 F-2 Table of Content% SQUARE, INC. CONSOLIDATED BALANCE SHEETS (In thousands, except share and per shar

g, Ltd, dated as of March 25. 2013. 21.1— List of subsidiaries of the Registrant. Tahk of Contents Exhibit Number 23.1 Description Consent of KPMG LLP, Independent Registered Public Accounting Firm. http://www. sec. g ov/A rehi vestedgaddata/1512673ANS1119312515369092/d937622dsla. html 11/6/2015 7:

al years in the three-year period ended February 21, 2013 have been included herein and in the registration statement in reliance upon the report of KPMG LLP, independent registered public accounting firm, appearing elsewhere herein, and upon the authority of said firm as experts in accounting and auditin

for each of the fiscal years in the three-year period ended February 21, 2013 in accordance with U.S. generally accepted accounting principles. /s/ KPMG LLP Boise, Idaho February 7, 2014 F-147 hill). %kW V.. sce.go% A R: hi% es 'Agar data' 1646972 000119312515335826s1900395dsla.html10 14'2015 9:03:02

ndent Registered Public Accounting Firm 23.4-- Consent of Deloitte & Touche LLP, Independent Registered Public Accounting Firm 23.5"" Consent of KPMG LLP, Independent Public Accounting Firm 23.6"" Consent of McGladrey LLP, Independent Auditor 23.7 Consent of Cushman & Wakefield, Inc. 24.1' Powers

e financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. KPMG LLP is a Delaware limited liability partnership. the U.S. member firm of KPMG International Cooperative ("KPMG Internationan. a Swiss entity. F-105 h

flows for each of the years in the three-year period ended December 31, 2014. in conformity with U.S. generally accepted accounting principles. /s/ KPMG LLP Stamford, Connecticut March 11.2015 F-2 httriAmw.sec.gov/Archivecledgar/datat I 609989/000119312515218883/d734898dsl.htm17/20/2015 10:30:13 AND

low, and respond in one of the three following ways: • Mail this letter directly to our independent auditors, Attention: Lurian Blanes, DB Pouch. KPMG LLP, 345 Park Ave, New York, NY 10154, • Scan and e-mail directly to our independent auditors at • Fax KPMG LLP, Attention: Lurian Blanes at Fax (21

ow, and respond in one of the three following ways: • Mail this letter directly to our independent auditors, Attention: Lurian Blanes, DB Pouch. KPMG LLP, 345 Park Ave, New York, NY 10154, • Scan and e-mail directly to our independent audit • Fax KPMG LLP, Attention: Lurian Blanes at F Very truly

ations completed as soon as possible, we appreciate the immediate attention. Thank you! EFTA01399665 Kind regards, Rachel Rachel R. Greenberg I KPMG LLP Senior Associate I Financial Services - Audit 345 Park Avenue New York, NY 10154 @DB: I The information in this email is confidential and may b

on to your records. If the information disagrees with your records , please complete the statement below and fax or email a copy of your response to KPMG LLP, Attentio n: Rachel Greenberg at or <mailto: >. In a ddition, please mail this letter directly to our independent auditors, KPMG LLP, 345 Park A

on to your records. If the information disagrees with your records , please complete the statement below and fax or email a copy of your response to KPMG LLP, Attentio n: Rachel Greenberg at or <mailto: >. In a ddition, please mail this letter directly to our independent auditors, KPMG LLP, 345 Park A

ce"] Please compare the above information to your records, complete the statement below, and send this letter directly to our independent auditors, KPMG LLP, 345 Park Avenue, New York, NY, 10154, Attention: Michael Totino, 4th Floor. An addressed envelope is enclosed for your convenience. In addition, p

ion to your records. If the information disagrees with your records, please complete the statement below and fax or email a copy of your response to KPMG LLP, Attention: Gregor Rohrer at +1 (212) 858-5738 or [email protected]. In addition, please mail this letter directly to our independent auditors,

ion to your records. If the information disagrees with your records, please complete the statement below and fax or email a copy of your response to KPMG LLP, Attention: Gregor Rohrer at +1 or [email protected]. In addition, please mail this letter directly to our independent auditors, KPMG LLP, 345